Abstract: This study examines the mediating roles of trust and commitment regarding the relationship between organizational practices and tithing behavior among church members in Rwanda. Anchored in stewardship theory, rational choice theory, the theory of planned behavior, and resource-based view, the study adopts a quantitative cross-sectional design using survey data collected from 480 baptized members of the Seventh-day Adventist Church. Sequential mediation analysis using multiple regression indicates that church practices and member engagement significantly predict tithing behavior. These effects are partially mediated through trust and commitment, indicating that organizational practices influence giving both directly and indirectly through relational and attitudinal mechanisms. The findings extend nonprofit management literature by identifying trust and commitment as key psychological pathways through which managerial practices shape financial behavior in faith-based organizations. Practical implications for church leadership and nonprofit governance are discussed.

Abstract: This study examines determinants of tithing behavior among Seventh-day Adventist Church members in Rwanda, focusing on leadership practices, financial accountability and transparency, understanding of the church mission, and members’ engagement. Grounded in stewardship theory, theory of planned behavior, rational choice theory, and the resource-based view, the study used a quantitative cross-sectional design. Data was collected using a structured questionnaire from 480 baptized members, selected through stratified sampling across church administrative regions. Multiple regression results indicated that the model significantly predicted tithing behavior, explaining 19.9% of the variance (R = .446, R² = .199), F (4,469) = 29.193, p < .001. Members’ engagement (β = .284, p < .001) and leadership practices (β = .167, p = .003) were significant predictors, whereas financial accountability and transparency (β = .073, p = .174) and understanding of the church mission (β = .009, p = .888) were not statistically significant in the full model. Suggesting that consistent religious giving is shaped not only by doctrinal beliefs but also by participatory structures and leadership practices that strengthen members’ involvement.